MALTA FREEPORTS ACT

MALTA FREEPORTS

CHAPTER 334

MALTA FREEPORTS ACT

To provide for the establishment of a Freeport system in Malta and to regulate its

operation.

20th April, 1990

ACT XXVI of 1989 , as amended by Legal Notice 103 of 1995 ; Acts X of 1997 , IV of

2001 and IV of 2003 ; Legal Notices 424 of 2007 and 64 of 2008 ; Act X of 2008 ; Legal

Notice 346 of 2008 ; Act XV of 2009 ; and Legal Notice 178 of 2012 and Act XXI of 2020.

The short title of this Act is the Malta Freeports Act.

Substituted by

L.N. 103 of 1995;

L.N. 64 of 2008.

[ARTICLE 3] )

(1)

In this Act, unless the context otherwise requires -

"Authority" means the Freeport Authority constituted under

article 5;

"certified public accountant and auditor" means an individual

who holds a warrant to act in this capacity issued under the

Accountancy Profession Act, or a partnership of such individuals

duly registered under the said Act;

"company" means -

(i)

any partnership constituted under the Companies

Act, being a partnership en nom collectif, en

commandite or a limited liability company;

(ii) a body of persons constituted or registered

outside Malta, and of a nature similar to the

aforesaid partnerships;

(iii) any co-operative society duly registered as such

under the appropriate law for the time being in

force in Malta;

"Comptroller" means the Comptroller of Customs and includes

any other person having an express or implied authority to act for

the said Comptroller in carrying out the provisions of this Act;

"customs duty" means duty charged or chargeable under the

Import Duties Act;

"excise laws" means the Excise Duty Act;

"Freeport" means any area of Malta comprised within a Freeport

zone in accordance with the provisions of article 3;

"licensed company" means a company licensed by the Authority

to operate within a Freeport under article 10;

"Minister" means the Minister responsible for Freeports;

"prescribed" means prescribed by regulation under this Act;

" Tr i b u n a l " m e a n s t h e A d m i n i s t r a t i v e R e v i e w Tr i b u n a l

established by article 5 of the Administrative Justice Act.

(2) Any reference in this Act to any law or provision thereof,

shall be construed as a reference to that law or provision as from

time to time in force and shall include a reference to any enactment

replacing such law or provision (including the imposition of any

taxes whatsoever analogous to or in substitution to those contained

in such enactments or provisions) and to any subsidiary legislation

made thereunder.

(3) Words and expressions used in this Act with reference to

another law shall, so far as necessary to give effect to this Act, and

consistently with the provisions thereof, have the same meaning as

they have in the law with reference to which they are used in this

MALTA FREEPORTS

Act.

(4) Any reference in this Act to a criminal offence committed

abroad, or against the law of another country other than Malta, or to

an act which if committed in Malta would be a criminal offence

against the law of Malta, shall be construed as limited to offences

which are extraditable for the purposes of article 5 of the

Extradition Act.

(5) In this Act and in any regulations made thereunder, if there

is any conflict between the English and Maltese texts, the English

text shall prevail.

PART II

FREEPORTS

(1) The areas of Malta shown on the plan in the Schedule

shall, for all intents and purposes of this Act and of any other law,

constitute Freeport zones.

(2) The Prime Minister may, by Order approved by resolution

of the House of Representatives and published in the Gazette,

amend the Schedule

Provided that no land shall be included in a Freeport unless

such land shall immediately prior to its inclusion be held by

Government under title of absolute ownership, or be in the process

of acquisition by Government under such title in terms of the Land

Acquisition (Public Purposes) Ordinance; and in the latter case the

provisions of article 32 of the said Ordinance shall not apply

Provided further that where land has been included in a

Freeport zone as aforesaid it shall vest in the Authority by

operation of this Act, without the need of any further formality,

under the same title under which it was held by the Government,

and where the land is still in the process of acquisition as aforesaid,

the acquisition shall be continued by the Government and on its

acquisition it shall vest in the Authority by operation of this Act

without the need of any further formality.

(1) Except as otherwise provided in this Act, the

provisions of the Disposal of Government Land Act, shall not apply

to any land as defined in article 2 of the said Act when such land is

situated within a Freeport.

(2) The provisions of the Carriage of Goods by Sea

(Regulation) Act, shall not apply to goods landed or loaded in a

Freeport.

MALTA FREEPORTS

PART III

FREEPORT AUTHORITY

(1) Malta Freeport Corporation Limited, a limited liability

company (No. C9353) registered under the Commercial

Partnerships Ordinance * on the 25th day of January 1988 shall be

deemed to be constituted under this Act and shall constitute the

Freeport Authority, hereinafter in this Act referred to as "the

Authority".

(2) All rights and obligations of whatever nature of the said

Malta Freeport Corporation Limited constituted and registered

under the Commercial Partnerships Ordinance * as aforesaid, and all

acts done by the said company shall, after the coming into force of

this article, be deemed to be rights and obligations of, and acts done

by, the Authority.

(3)

It shall be the duty and function of the Authority

(a) to administer the affairs of Freeports with a view to

fostering the economic development of Malta by

encouraging the establishment of industrial and

economic enterprises therein;

(b) to liaise with all Ministries and departments of

Government and all bodies and other authorities

established by law in the application of the provisions

of article 6(2);

(c) to advise Government on all matters relating to

Freeports;

(d) to do all such other acts as may be necessary or

conducive to the attainment of any or all of the said

objectives.

(4) Without prejudice to the generality of the provisions of

subarticle (3), the Minister may vest the Authority with such

supervisory and executive powers, and may impose on the

Authority such conditions, obligations and restrictions as to him

may seem necessary for the proper and fruitful establishment,

development, maintenance, operation, management, control and

conservation of Freeports.

(5) Subject to the other provisions of this Act, the Authority

shall continue to be regulated by its memorandum and articles of

association, and by the Companies Act, sohowever that

(a) the Authority shall not be dissolved or merged with

another company;

(b) the Authority shall not alter its memorandum or

articles of association, unless such alteration is first

approved by resolution of the House of

Representatives;

*Repealed by Act XXV of 1995 (Cap. 386.)

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(c) the Minister may by notice in the Gazette -

(i) designate the Authority for Transport in Malta to

act as the Authority,

(ii) make such other orders, give such directions and

make such provisions as appear to him necessary

in connection with, or conducive to the better

conduct of, any such designation, and

(iii) amend, substitute or revoke any such order,

direction or provision; and

(d) no share in the Authority shall be allotted except to the

present members of the company, and no change in

ownership of shares in the Authority carrying a right to

vote in a general meeting or otherwise to appoint

directors shall be effected unless such allotment or

such change is authorised by a resolution of the House

of Representatives.

(6)

(a) The Authority shall, not later than six months after the

end of each financial year, cause a copy of its audited

financial statements to be sent to the Minister and the

Minister responsible for finance together with a copy

of the report of the auditor or auditors with respect to

such financial statements.

(b) The Authority shall, together with the audited

financial statements, make and transmit to the Minister

a report dealing generally with the activities of the

Authority during the financial year containing such

information relating to the proceedings and policy of

the Authority as the Minister may, from time to time,

require.

(c) The Minister shall cause a copy of every such report to

be laid on the Table of the House of Representatives as

soon as practicable.

(7) The Authority shall afford to the Minister full facilities for

obtaining information with respect to its property and activities,

and shall furnish him with returns, accounts and other information

with respect thereto, and afford him facilities for the verification of

the information so furnished in such manner and at such times as

the Minister may request.

(8) The Minister may, after consultation with the Authority,

give to the Authority directions of a general character not

inconsistent with the provisions of this Act, and the Authority shall

give effect to any such directions.

Without prejudice to the generality of the powers conferred

upon the Authority by this Act, the Authority may

(a) do all such acts as may be necessary or conducive to

the attainment of the objectives, duties and obligations

of the Authority;

(b) enter into agreements with companies that seek to

become licensed to operate in a Freeport;

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(c) allocate by title of lease, concession or similar title

areas, spaces, factories, wharves, and any other facility

or structure which may be available in a Freeport on

such terms as the Authority determines appropriate

Provided that the Authority may not by title of sale,

perpetual emphyteusis or temporary emphyteusis for a

term that exceeds, or may be made by the grantee to

exceed, fifty years, alienate any immovable property

situated within a Freeport

Provided further that the Authority may, in accordance

with article 3(1)(a), (b), (d), (e) or (f) of the

Government Lands Act, create servitudes and other

similar rights over areas comprised within a Freeport

zone in favour of any land outside the Freeport Zone

whenever such rights are required for the proper use of

such land;

(d) exercise, perform, and discharge all such powers,

duties and functions as are by or under this Act vested

in or assigned or delegated to the Authority;

(e) determine the rents, charges, dues and other levies to

be paid in or in connection with any aspect of a

Freeport or of the services and facilities made

available thereunder;

(f) by notice in the Gazette, make rules for the control and

management of a Freeport and all activities carried on

therein or connected therewith;

(g) do all such other acts as are incidental to or

consequential upon the exercise, performance and

discharge of its powers, duties, and functions under

this Act.

Every agreement which the Authority enters into under

article 6(1)(b) shall be reduced to writing, and every such

agreement shall constitute a binding contract.

Where the Authority is satisfied that in the case of a

company licensed to operate in a Freeport it would be consistent

with the aims and objectives of the policy under which the Freeport

was constituted, the Authority may provide for the company

industrial buildings, structures and land in the Freeport including,

on such terms as may be agreed, industrial buildings and structures

constructed or altered according to the requirements of the relative

Provided that, without prejudice to article 6(1), immovable

property in a Freeport shall not be transferred to a licensed

company under any title for a term beyond the term of the licence,

original or extended, of the company to which it is so transferred

and that the title under which any such immovable property is

transferred shall terminate automatically on the termination of the

licence of the company to which it is so transferred.

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(1) The Authority may, having regard to a substantial

transformation achieved in the identity of goods or articles and to

the value added through any processing or other operation carried

out in a Freeport, release a certificate indicating that Malta is the

origin of any such goods or articles.

(2) The Authority may, where it is so satisfied, release a

certificate to the effect that any goods or articles which have been

transhipped through a Freeport have not suffered any manipulation

in the Freeport so as to transform their identity.

(3) It shall not be lawful for any person unless a certificate has

first been obtained from the Authority under the provisions of this

article to indicate in any manner that -

(a) goods or articles which have been subjected to any

process or other transformation whatsoever in a

Freeport have Malta as their origin;

(b) any goods or articles transhipped through a Freeport

have not suffered any manipulation in the Freeport.

PART IV

LICENSED COMPANIES

(1) The Authority may grant licences to companies to

carry out in a Freeport a trade or business being principally -

(a) the labelling, packaging, sorting, warehousing,

storage, exhibition or assembly of any goods,

materials, commodities, equipment, plant or

machinery; or

(b) any activity concerned solely with the conduct of a

Freeport including, but not limited to, stevedoring,

wharfage, operation of terminals and container

handling; or

(c) the rendering of services analogous or complementary

to the activities referred to in paragraph (a),

and the status as a licensed company shall be evidenced by the

issue of a licence for this purpose by the Authority.

(2) No company shall be granted a licence contemplated by this

Act unless its activities are, in the opinion of the Authority, wholly

or mainly carried on or exercised within a Freeport.

(3) For the purpose of subarticle (2), the following activities

carried on or exercised outside a Freeport by a licensed company

shall not be deemed to infringe the rule therein set out

(a) the management and administration of a company, its

trade, business or property and the holding thereof;

(b) the execution of instruments, transactions, negot-

iations or agreements relative to a company’s trade or

business;

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(c) the transit of goods or their commodities to and from a

Freeport.

(4) The Authority shall have the exclusive right to license

companies to operate in a Freeport. Licences and the relative

benefits shall only be granted to companies which engage in

activities that advance the objectives of Freeports.

(1) The Authority shall revoke the licence of any company

which carries on any activity, or has income accruing to it or

derived by it, which consists of or originates from any transaction,

operation or other activity which is a criminal offence against the

law of Malta, or would be such an offence if carried out in Malta,

or has received or has in its possession or control money or other

property the receipt, ownership, possession or control of which is,

or would be, such an offence as aforesaid.

(2) All income, money or other property as is referred to in

subarticle (1) shall be liable to seizure and shall be forfeited in

favour of the Authority and become its property absolutely

Provided that any person wishing to challenge any such

seizure or forfeiture may sue the Authority before the First Hall of

the Civil Court and the provisions of article 73 of the Customs

Ordinance shall apply to such an action, so however that any

reference in that article to the Comptroller and to the Ordinance

shall be read and construed as a reference to the Authority and to

this Act, respectively.

(1) In issuing licences for operations in a Freeport, the

Authority shall ensure that a Freeport shall be open to all goods,

irrespective of their nature, quantity and country of origin,

consignment or destination; nor shall there be any limit of time

during which goods may be retained in a Freeport.

(2)

Notwithstanding the provisions of subarticle (1) -

(a) the Government and the Authority shall have power to

impose such prohibitions or restrictions as to them

may seem justified on grounds of public morality,

public policy or public security, the protection of

human, animal or plant health and life, the protection

of national treasures of artistic, historic or

archaeological value, or the protection of industrial or

commercial property;

(b) the Authority shall have power to require that goods

which are dangerous or likely to spoil other goods or

which, for any other reason whatsoever, require

special facilities, be placed in premises specially

equipped to receive them.

(1) The Authority shall not issue a licence to any company

for the purposes of article 10 if the company, in the opinion of the

Authority, is engaged in any operations connected with alcoholic

spirits, tobacco products or those other commodities as the

Authority may from time to time determine by notice in the

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Gazette, unless the relative operations a re conducted by a

recognised manufacturer of the commodities.

(2) The Authority shall not allow any part of a Freeport to be

utilised as a bonded store for customs duty purposes in relation to

goods which are or which will be imported into Malta but outside a

Freeport.

(3) The Authority shall not issue a licence to any company

unless it is satisfied that the said company is occupying, under any

title valid at law, or is being allowed by the Authority to make use

of immovable property in a Freeport whether on its own or in

conjunction with other licensed companies.

(4) The Authority may permit any person whomsoever to have

access to and operate in a Freeport, even if such person cannot, for

any reason whatsoever, be a licensed company for the purposes of

article 10 if, in the opinion of the Authority it would be useful,

necessary or conducive to the better development or functioning of

a Freeport that such person be granted such access and be allowed

to operate in the Freeport.

(1) The Authority may from time to time release

certificates as it may deem appropriate attesting that a company, or

a company in the process of formation, is, or will be, a licensed

company pursuant to the provisions of this Act, and such certificate

shall be conclusive evidence for all purposes of this Act, and for all

related, corollary or ancillary matters, to the effect that the said

company is, or will be, so licensed.

(2) A licensing fee of two thousand and three hundred and

twenty-five euro (2,325) shall, unless otherwise prescribed by the

Minister on or after the fifth anniversary of the enactment hereof,

be payable to the Authority by every company to whom a licence is

issued pursuant to the provisions of this Act; and an annual fee of

like amount shall thereafter be payable upon each anniversary of

the company being granted a licence

Provided that no alteration to the licence fee shall have effect

before the expiration of one year from the publication of such

alteration in the Gazette.

PART V

FISCAL REGIME

(1) Subject to the provisions of this Act, all goods

imported into a Freeport by a licensed company or by the Authority

shall be exempt from customs duty

Provided -

(a) such goods are imported exclusively for the con-

struction, alteration, reconstruction or extension of an

industrial building or structure within a Freeport or for

any extension thereof, or for the purpose of effecting

repairs to such an industrial building or structure or the

extension thereof, or constitute equipment, spare parts,

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machinery or plant, contained in any such industrial

building or structure or extension thereof, or are

intended to replace any equipment, machinery or plant

in any such industrial building or structure or

extension thereof, and in all cases for the purposes of

the Authority or of the trade or business carried on or

intended to be carried on by the company; or

(b) such goods are raw materials, components, inter-

mediate products, by-products, unfinished goods, or

other goods imported for the purposes for which a

company has been granted a licence by the Authority

under the provisions of this Act.

(2) Every company which imports into a Freeport any goods

free of customs duty under subarticle (1) shall -

(a) keep proper and sufficient records of the goods which

it so imports; and

(b) permit the Authority at all reasonable times to inspect

the said records and to have access to any premises of

the company for the purpose of examining any such

goods which it may believe to be therein and of

satisfying itself of the accuracy of the said records.

(3) No goods imported into a Freeport by the Authority or by a

licensed company free of customs duty under the provisions of

subarticle (1) shall be sold, given away or otherwise disposed of

other than to the Authority or another licensed company except -

(a) through re-export from Malta, whether in the same

state as when imported, or otherwise, or, subject to

such restrictions as to importation as would be

applicable had such goods been imported from outside

Malta, by transfer into Malta outside a Freeport on the

payment of customs duty in accordance with the

provisions of subarticle (6); or

(b) in the case of an industrial building or structure for the

construction, alteration, reconstruction, extension or

equipment of which such article was imported into a

Freeport to the person for whom such industrial

building or structure was constructed; or

(c) in the case of materials, components or accessories

imported into a Freeport for any purpose referred to in

article 10(1)

(i) if incorporated in the goods or commodities in

respect of which they were imported; or

(ii) subject to such restrictions as to importation as

would be applicable had such goods been

imported from outside Malta, by transfer into

Malta outside a Freeport after payment of the

amount of customs duty which would have been

payable upon the importation of such materials

or components but for subarticle (1).

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(4) When goods imported into a Freeport by the Authority or

by a licensed company free of customs duty are sold, given away or

otherwise disposed of to the Authority or a licensed company in

terms of subarticle (3), then such goods shall for the purposes of

this Act be deemed to have been imported by the Authority or by

the company to which they are sold, given away or otherwise

disposed of.

(5) Subject to such conditions and the giving of such security

as he may determine, the Comptroller shall -

(a) allow any goods destined for a Freeport to be landed in

Malta free of customs duty

Provided that in all cases, the said goods shall

(unless otherwise permitted by the Comptroller) be

transferred into the Freeport within seven working

days of having been landed;

(b) allow the transit of any goods destined for export from

a Freeport to any port or airport in Malta without

levying customs duty thereon

Provided that the said goods shall (unless

otherwise permitted by the Comptroller) be loaded on

a ship or aircraft within seven working days of having

exited from the Freeport.

(6) Whenever any goods which have entered a Freeport free of

customs duty in accordance with the provisions of this article are

transferred out of a Freeport and remain in Malta otherwise than for

the purpose contemplated in subarticle (5)(b) or, if owned by the

Authority, for use by the Authority in pursuance of its duties or

functions hereunder outside a Freeport, such goods shall as soon as

so transferred be deemed to have been imported into Malta and

subject to customs duty under the relative provisions of the Import

Duties Act where applicable

Provided that in the case of any goods which have been

processed in a Freeport and qualify for certification as having been

made in Malta pursuant to the provisions of article 9, the nature of

the goods, the value and the quantity to be taken in consideration in

determining customs duty shall, at the request of the person liable

to pay duty, be those which would be taken into account had the

goods not been processed as aforesaid.

(7) Where customs duty has been paid in respect of any goods

upon their importation into Malta, no claim for refund of such duty

shall be competent solely on the grounds that such goods are later

transferred into a Freeport.

(8) The excise laws shall not apply to any goods produced in a

Freeport unless such goods are entered for consumption in Malta

outside a Freeport.

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(1) The Authority shall -

(a) ascertain that every Freeport is equipped with

adequate control systems to prevent evasion of

customs and excise duties that would be payable to the

Government but for the provisions of this Act;

(b) ensure that every area designated as a Freeport

pursuant to the provisions of this Act is properly

enclosed; and

(c) determine the entry and exit points thereof,

and in every such matter the Authority shall conform with any

requirements of the Comptroller in respect thereof, unless the

Prime Minister otherwise directs.

(2) Any person entering a Freeport from any place in Malta

outside a Freeport zone or leaving a Freeport other than to a

destination outside Malta with any goods shall answer such

questions as the Comptroller may put to him with respect to the

said goods and shall, if required by the said Comptroller, produce

those goods for examination at such place as the Comptroller may

direct.

(3) At the time when a vehicle is entering or leaving a Freeport

the Comptroller may board the vehicle and search any part of it.

(4) The Authority shall not permit any person to take up

residence within a Freeport.

(5) The Authority may deny access to a Freeport to any person

who does not provide such guarantees as it may deem necessary

regarding the proper application of any rules, regulations or orders

in respect thereof.

(6) Every licensed company shall make available to the

Authority such records in writing relating to the goods it is

importing or will be importing into a Freeport as may be necessary

to identify their nature, quantity and country of origin, consignment

or destination, which records shall be available for inspection by

the Comptroller.

(7) The Minister may, with the advice of the Authority, by

regulations published in the Gazette, make provision with respect

to the movement of goods into, and the removal of goods from any

Freeport, and the keeping, securing and the treatment of goods

which are within a Freeport.

(8) Without prejudice to the generality of subarticle (7),

regulations made thereunder may make provisions -

(a) permitting goods in a Freeport to be destroyed without

payment of customs or excise duties, in such

circumstances and subject to such conditions as the

Authority may determine;

(b) requiring that specified operations within a Freeport

are to be carried out in such manner and subject to

such restrictions as may be imposed by or under the

regulations;

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(c) establishing the penalty which may be imposed by any

court in the event of non-compliance with any

conditions or restrictions imposed in virtue of

paragraph (b)

Provided such penalty shall not exceed a fine

(multa) of eleven thousand and five hundred euro

(11,500) together with the forfeiture of the goods to

which the offence refers;

(d) specifying the information to be given to the Authority

in respect of goods imported into a Freeport and the

form in which, persons by whom, and time within

which, such information must be given.

PART VI

ADMINISTRATIVE ARRANGEMENTS

(1) No exemption or other benefit which may be granted

or obtained under this Act shall be so granted or obtained, and no

entitlement thereto shall exist notwithstanding anything contained

in this Act unless -

(a) proper and sufficient records and accounts, including

appropriate supporting documentation, have been

maintained for the relative period, by the relative

licensed company;

(b) separate accounts have been kept as may be necessary

to identify and quantify the exemption or benefit;

(c) such computations, returns, statements, particulars or

documents as may be necessary to establish clearly the

entitlement to an exemption or benefit are submitted as

appropriate, including submission to the Authority.

(2) No claim, statement, account or document whatsoever that

is in any way connected with the entitlement or presumed

entitlement to any exemption or benefit contemplated under the

provisions of this Act shall be considered or taken into account

unless certified by a certified public accountant and auditor to the

same effect that the balance sheet and profit and loss account of a

company are to be certified under the provisions of the Companies

Act, and for the purposes of this subarticle the provisions of

articles 179 and 181 of the said Act shall apply.

Any licensed company or other person purporting or

seeking to obtain or enjoy any exemption or other benefit under the

provisions of this Act, or who has obtained such an exemption or

other benefit, shall -

(a) furnish to the Authority and to any other authority

such information, accounts, statements and other

documents which the Authority or that other authority

may deem to be necessary for the purposes of this Act;

(b) attend or send a representative to attend before the

Authority or other authority and answer any question

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lawfully made in connection therewith;

(c) provide the Authority or other authority with

reasonable access to all premises, places, books and

other documents, and allow copies to be made thereof.

(1) Where a licensed company fails to comply or cause

compliance with any of the conditions attached to the grant of an

exemption or other benefit under this Act or engages in activities

inconsistent with the objectives of a Freeport, the Authority may

either revoke the grant of the exemption or other benefit or by

notice in writing require such company within thirty days of such

notice -

(a) to comply or cause compliance with such conditions or

to terminate any activity inconsistent with a Freeport;

or

(b) to establish to the satisfaction of the Authority that

failure to comply or cause compliance with such

conditions, was due to some cause beyond its control

and that there are actual prospects of complying or

causing compliance with such conditions, within such

time as the Authority may consider reasonable.

(2) Where a company establishes to the satisfaction of the

Authority that failure to comply or cause compliance with any

conditions attached to the grant of any incentive or benefit under

this Act was due to some cause beyond its control, and that there

are actual prospects of complying or causing compliance with such

conditions within a reasonable time, the Authority may authorise

such reasonable postponement for the purpose of compliance with

such conditions, as it thinks fit.

(3)

Where a licensed company -

(a) having been required so to do by notice under

subarticle (1), fails to establish to the satisfaction of

the Authority that its failure to comply or cause

compliance with any conditions attached to the grant

of any exemption or other benefit was due to some

cause beyond its control and that there are actual

prospects of complying or causing compliance with

such conditions within a reasonable time; or

(b) having been allowed a postponement under subarticle

(2) of this article, fails within the period of such

postponement to comply or cause compliance with

such conditions,

the Authority may revoke any exemption or other benefit granted to

the company under this Act, and such revocation shall be operative

from such date as may be determined by the Authority.

(4) Where the grant of any exemption or other benefit to a

licensed company under this Act is revoked in accordance with the

provisions of this article, such company shall pay to the

Government or to the Authority, as the case may be, any sums

which it would have paid to the Government or the Authority but

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for the provisions of this Act.

(1) The Authority shall not -

(a) revoke any licence granted under article 10; or

(b) revoke any grant or exemption or other benefit under

this Act,

unless the company in question has -

(a) been notified in writing of the action the Authority

proposes to take; and

(b) has had an opportunity for a hearing before the

Authority.

(2) Any person may lodge an appeal from a decision of the

Authority to the Administrative Review Tribunal in terms of article

21(1) within twenty days from the date of notification of such

decision.

(3) Except for the purpose or in execution of a judgment given

in pursuance of any action mentioned in subarticle (5), no property

of any kind belonging to a licensed company shall be subject to any

precautionary or executive act or warrant as is mentioned in the

Code of Organization and Civil Procedure.

(4) No director or other officer of any licensed company, and

no person being a member of or having an interest in any such

company, shall be subject to any precautionary or executive act or

warrant as aforesaid in respect of any obligation or other liability of

the company.

(5)

An action referred to in subarticle (3) is either-

(a) an action for the enforcement of an obligation or other

liability of the company; or

(b) an action for the recovery of any property acquired or

held by the company, or otherwise in its possession or

control, and originating from any transaction,

operation or activity referred to in article 11(2).

(6) Notwithstanding the foregoing provisions of this article, no

warrant or other act shall be issued by the court unless the applicant

first satisfies the court that the warrant or other act may be issued

under this article.

(1) The Administrative Review Tribunal shall be

competent to hear and determine any dispute relating to the

interpretation of the provisions of any agreement under this Act or

the right of any party under this Act or the exercise by the

Authority of any powers vested in it by this Act (except for the

matters contemplated in articles 8, 9, 10 and 13).

(2) The provisions of the Administrative Justice Act, in so far

as they apply to the Administrative Review Tribunal, shall apply

to any proceedings before the said Tribunal and the words "public

administration" in the said enactment shall be construed as a

reference to the Authority.

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(3) The provisions of article 25 of the Administrative Justice

Act shall apply to any proceedings pending before the Appeals

Board constituted under article 28 of the Business Promotion Act

and any such proceedings shall be assigned to the Administrative

Review Tribunal in terms of the aforesaid article 25 with effect

from 1st June, 2012.

(1) The Minister may from time to time make regulations

generally for carrying out or putting into effect the provisions of

this Act and may, in particular, by those regulations prescribe for

any such matters as are authorised by this Act to be prescribed.

(2) Regulations made by the Minister or rules made by the

Authority, as the case may be, under any of the provisions of this

Act may be made in the English language only.

PART VII

OFFENCES AND PENALTIES

Any person who, without reasonable excuse, prepares any

incorrect statement or gives any incorrect information in relation to

any matter or thing falling under this Act, shall be guilty of an

offence and shall, on conviction, be liable to a fine (multa) of not

less than one thousand and one hundred and fifty euro (1,150) and

not exceeding eleven thousand and five hundred euro (11,500).

Any person who willfully with intent to obtain any

incentive or benefit under this Act or to assist any other person to

do so -

(a) omits from a return or any other document or

statement made, prepared or submitted for the

purposes of or under this Act, any matter which should

be included therein; or

(b) makes any false statement or entry in any return or

other document or statement prepared or submitted for

the purposes of or under this Act; or

(c) gives any false answer, whether verbally or in writing

to any question or request for information asked or

made in accordance with the provisions of this Act; or

(d) prepares or maintains or authorises the preparation or

maintenance of any false books of account or other

records or falsifies or authorises the falsification of

any books of account or records; or

(e) makes use of any fraud, art or contrivance whatever or

authorises the use of any such fraud, art or

contrivance,

shall be guilty of an offence, and shall for each such offence be

liable, on conviction, to a fine (multa) of not less than two thousand

and three hundred and twenty-five euro (2,325) and not exceeding

twenty-three thousand and two hundred and fifty euro (23,250) or

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to imprisonment for any term not exceeding two years, or to both

such fine and imprisonment.

If any person contravenes or fails to comply with any of

the requirements of this Act or of any regulations made thereunder,

in respect of which no special punishment is provided, such person

shall be guilty of an offence and shall for each such offence be

liable, on conviction, to a fine (multa) of not less than two hundred

and thirty euro (230) and not more than one thousand and one

hundred and fifty euro (1,150).

The provisions of this Act establishing offences and

punishments in respect thereof shall not affect the operation of any

other law establishing offences and punishments in respect of the

same acts or omissions and shall not, in particular, affect the

application of any higher punishment under any other law.

Proceedings for an offence under this Act may be

commenced at any time within five years from the date of the

commission of the offence.

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